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General Tax Info - Commercial/Industrial/Multi-Residential
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Tax Billings
The Interim Tax Billing is usually done in late January with installments due the first working days of March and May. The taxes for this billing are based on the previous year's taxes and usually are about half of the total taxes billed for the previous year.
The Final Tax Billing is usually done in late May with installments due the first working days of July and September. The taxes for this billing reflect any changes in the budget requirements of the City, Region and the School Boards.
A Supplementary Tax Billing can be done at any time during the year. See below for more information on this tax billing.
Supplementary Tax Billings
A Supplementary Tax Bill may be issued when there is an increase in the value of your property. This increase may be due to an addition to the building, the construction of a swimming pool, the construction of a new building or a change in the class of the property.
The change can be backdated to the date the change occurred, to a maximum of three (3) years.
Supplementary Taxes are billed in addition to any other billing that you may receive in the year.
The due date for a Supplementary billing may be any time during the year, may be payable in only one installment, and may be due with as little as three (3) weeks' notice.
You will only receive a supplementary tax bill once the property has been assessed by MPAC (Municipal Property Assessment Corporation), and once that information has been forwarded to the City of Cambridge. There is no exact timeframe associated with this process.
Gross Leases
Landlords with gross leases may be able to pass on a portion of their property taxes to their tenants. Further details are available in the appropriate section of the Municipal Act.
Charities / Similar Organizations Tax Rebate
Charitable and similar organizations that occupy property may apply to the City for a tax rebate that relates to the tax liability of the space used by the group.
Tax policy defines who is eligible, and you must apply annually for this rebate.
An application form is available in the Tax Office, located on the Fourth Floor of New City Hall, at 50 Dickson Street, Cambridge. The application form includes the eligibility criteria and outlines what information is needed to process the application.
Tenants in Multi-Residential Properties
The City is now required to notify residential tenants in apartment buildings of seven (7) units and over if their landlord has experienced a tax decrease.
Business Improvement Area
Property owners in these designated areas are now responsible for paying the BIA levy. Further information is available at the area BIA office or through the Chairperson.
Commercial / Industrial Vacancy Rebates
Commercial and industrial properties are taxed for the year as if they are fully occupied. If there is a continuous vacancy for more than 90 days, the owner may apply to the City for a rebate on a portion of the taxes. Application forms and details regarding the current year's application are available in the Tax Office, located on the Fourth Floor of New City Hall, at 50 Dickson Street, Cambridge. The deadline for applying for a current year rebate is February 28th of the following year.
Current Value Assessment Adjustments (Minutes of Settlement or Reconsideration)
Any adjustments made between MPAC (Municipal Property Assessment Corporation) and you regarding your present market value may not be reflected on your tax bill. Adjustments for the current year cannot be processed until final tax rates are established, and this does not occur until about June. Your tax account will be adjusted at a later date.
Current Value Assessment Appeals
Tax staff are still working on assessment appeals for past years. Your tax account will be adjusted as soon as possible.
Duplicate Tax Receipts / Statements of Account
A fee will be charged for a duplicate receipt or statement of account.
The Interim Tax Billing is usually done in late January with installments due the first working days of March and May. The taxes for this billing are based on the previous year's taxes and usually are about half of the total taxes billed for the previous year.
The Final Tax Billing is usually done in late May with installments due the first working days of July and September. The taxes for this billing reflect any changes in the budget requirements of the City, Region and the School Boards.
A Supplementary Tax Billing can be done at any time during the year. See below for more information on this tax billing.
Supplementary Tax Billings
A Supplementary Tax Bill may be issued when there is an increase in the value of your property. This increase may be due to an addition to the building, the construction of a swimming pool, the construction of a new building or a change in the class of the property.
The change can be backdated to the date the change occurred, to a maximum of three (3) years.
Supplementary Taxes are billed in addition to any other billing that you may receive in the year.
The due date for a Supplementary billing may be any time during the year, may be payable in only one installment, and may be due with as little as three (3) weeks' notice.
You will only receive a supplementary tax bill once the property has been assessed by MPAC (Municipal Property Assessment Corporation), and once that information has been forwarded to the City of Cambridge. There is no exact timeframe associated with this process.
Gross Leases
Landlords with gross leases may be able to pass on a portion of their property taxes to their tenants. Further details are available in the appropriate section of the Municipal Act.
Charities / Similar Organizations Tax Rebate
Charitable and similar organizations that occupy property may apply to the City for a tax rebate that relates to the tax liability of the space used by the group.
Tax policy defines who is eligible, and you must apply annually for this rebate.
An application form is available in the Tax Office, located on the Fourth Floor of New City Hall, at 50 Dickson Street, Cambridge. The application form includes the eligibility criteria and outlines what information is needed to process the application.
Tenants in Multi-Residential Properties
The City is now required to notify residential tenants in apartment buildings of seven (7) units and over if their landlord has experienced a tax decrease.
Business Improvement Area
Property owners in these designated areas are now responsible for paying the BIA levy. Further information is available at the area BIA office or through the Chairperson.
Commercial / Industrial Vacancy Rebates
Commercial and industrial properties are taxed for the year as if they are fully occupied. If there is a continuous vacancy for more than 90 days, the owner may apply to the City for a rebate on a portion of the taxes. Application forms and details regarding the current year's application are available in the Tax Office, located on the Fourth Floor of New City Hall, at 50 Dickson Street, Cambridge. The deadline for applying for a current year rebate is February 28th of the following year.
Current Value Assessment Adjustments (Minutes of Settlement or Reconsideration)
Any adjustments made between MPAC (Municipal Property Assessment Corporation) and you regarding your present market value may not be reflected on your tax bill. Adjustments for the current year cannot be processed until final tax rates are established, and this does not occur until about June. Your tax account will be adjusted at a later date.
Current Value Assessment Appeals
Tax staff are still working on assessment appeals for past years. Your tax account will be adjusted as soon as possible.
Duplicate Tax Receipts / Statements of Account
A fee will be charged for a duplicate receipt or statement of account.